1.audit 审计 ;=
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2.attestation 鉴证 6&_"dg"
3.credibility 可信赖程度 u+%Ca,6
4.audit of financial statements 财务报表审计 H6%QM}t
5.agreed-upon procedures 执行商定程序 8}z]B^?Fy
6.high levels of assurance 高水平保证 al/Mgo
7.compilation 编制 `!WtKqr%B
8.reliability 可靠性 _L
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9.relevance 相关性 GSo&$T;B6
10.professional skepticism 职业谨慎 )Be?axI
11.objectivity 客观性 l?Vm/YXb
12. professional competence 专业胜任能力 Y|JC+Ee
13.Senior/CPA-in-charge 项目经理 X^;[X~g
14.audit engagement letter 业务约定书 &AM<H}>
15.recurring audit 连续审计 ]Hr:|2|.
16.the client 委托人 C_xOk'091
17.change CPA 更换注册会计师 #yz5CWu
18.the existing CPA 现任注册会计师 8axz`2 `
19.the successor CPA 后任注册会计师 rP$vZ^/c
20.the preceding CPA前任注册会计师 x?s5vxAKf
21.issue the audit report 出具审计报告 Tj5G
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22.expert 专家 y.,S}7l:
23.the board of directors 董事会 vC$Q4>m
24.knowledge of the entity‘ s business 了解被审计单位情况 +/
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25.assess material misstatement risks评估重大错报风险 W=b<"z]RE
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 74f3a|vx/
27.a general knowledge of —— 初步了解―――的情况 lS1-e0,h1
28.a more knowledge of—— 进一步了解的情况 /IQl
29.the prior year‘s working papers 以前年度工作底稿 8/q6vk><
30.minutes of meeting 会议纪要 E.~;
31.business risks 经营风险 :eIPPh|\
32.appropriateness 适当性 !;Hi9,<#7g
33.accounting estimate 会计估计 { a2Y7\C/
34.management representations 管理层声明 h M{&if
35.going concern assumption 持续经营假设 kg@D?VqJP
36.audit plan 审计计划 }{FKs!(4
37.significant audit areas 重点审计领域 >6 p
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38.error 错误 Qa*?iD
39.fraud舞弊 &?+ vH
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40.modified or additional procedures 修改或追加审计程序 9J>b6
41.misappropriation of assets 侵占资产 Qdepzo>E
42.transactions without substance 虚假交易 w\(LG_n|
43.unusual pressures 异常压力 O5}/OH|j
44.the suspected noncompliance 涉嫌存在违法行为 Q
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45.materialiy 重要性 D2hEI2S
46.exceed the materiality level 超过重要性水平 _`RzPIS^
47.approach the materiality level 接近重要性水平 "F_o%!l
48.an acceptably low level 可接受水平 4a'O#;ho
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #bRr|`
50.misstatements or omissions 错报或漏报 JiFy.Pf
51.aggregate 总计 r]! <iw
52.subsequent events 期后事项 t:A,pT3
53.adjust the financial statements 调整财务报表 PqOy"HO
54.perform additional audit procedures 实施追加的审计程序 1-z*'Ghys
55.audit risk 审计风险 *7`N^e
56.detection risk 检查风险 !: e0cV
57.inappropriate audit opinion 不适当的审计意见 !sF! (u7
58.material misstatement 重大的错报 5Gj?'Wov9
59.tolerable misstatement 可容忍错报 wLa^pI4p ^
60.the acceptable level of detection risk 可接受的检查风险